The logic in the majority opinion is the jurisprudential equivalent of passing a camel through the eye of a needle. The logic is so tortured, unexpected and unprecedented that even the law’s most fervent supporters did not make or anticipate the court’s argument in its support. Under the Constitution, a tax must originate in the House, which this law did not, and it must be applied for doing something, like earning income or purchasing tobacco or fuel, not for doing nothing. In all the history of the court, it has never held that a penalty imposed for violating a federal law was really a tax.